We have a number of resources to assist including our online course Receipting for Canadian Registered Charities with an updated Receipting Kit.
If you wish to retain our law firm to assist with your charity or non-profit’s receipting questions, you can contact us.
Who can issue official donation receipts: When it comes to organizations issuing donation receipts, it’s important to determine whether you are eligible to do it. Under the Income Tax Act, qualified donees are organizations that can issue official donation receipts.…
Here is an updated Blumbergs’ Canadian Charity Legal Checklist. It is a checklist for Canadian registered charities to assist them with managing compliance issues. We use it as part of our informal risk reviews for registered charities. It focuses on top…
People often think that when you are a registered charity, such as a charitable organization, public foundation, or private foundation, it is easy to donate to another registered charity. We all know that moving money from a registered charity to…
We have blogged before about flow-through donation tax schemes and Gabe Oatley has written an extensive article on the topic entitled “How Canadian mining exploration companies get millions from charitable donations tax loophole” This article was collaboration between Future of…
One of most important benefits of being a registered charity is the ability to receive gifts and to issue official donation receipts. CRA is having a webinar on the topic, and it is probably worth attending. If you want a…
The Government of Canada released today draft legislation to extend the 2024 charitable donations deadline to February 28, 2025. The government will introduce the draft legislation in Parliament at some point but at least the draft is available. Finance will…
Yesterday Caitlin Lee and Mark Blumberg delivered a presentation Finance donation extension proposal and its impact on Canadian charities – what do we know – for participants. Here is the slide deck. Looking forward to hearing further information from CRA…
An article appeared in the Globe and Mail today by Rudy Mezzetta entitled “Prorogued Parliament complicates extension to charitable donation deadline”. In the article, it notes: The federal government’s proposal to extend the charitable donation deadline to Feb. 28…
We have seen many issues raised about the extension of 2024 charitable donations to February 28, 2025. Today, Trudeau announced his resignation and the proroguing of Parliament until March 24, 2025. For simplicity, we will call January 2025 and February…
We have seen many issues raised about the extension of 2024 donations to February 28, 2025. For simplicity, we will call January 2025 and February 2025 the “extension period”. We have written about our concerns with this proposal in our…
A number of groups, including Imagine Canada, have called for an extension of the normal December 31 deadline for charitable donations because of the postal strike. I am not convinced that this proposal to extend the deadline past Dec…
The Canadian government and other governments and regulators have taken a keen interest in cryptocurrency. The Federal government has recently put out some more material on crypto that is general for taxpayers and not specific for non-profits and charities. We…
There has been a paucity of CRA views on municipalities and receipting. Although some rules that apply to registered charities don’t apply to municipalities, it is clear that the rules around receipting are similar. Municipalities that are not aware of…
The Department of Finance just released the “Notice of Ways and Means Motion to introduce a bill entitled An Act to amend the Income Tax Act and the Income Tax Regulations and Explanatory Notes“. Essentially, these are changes relating to donations of appreciated…
We will be having a new online course on “Receipting for Canadian Registered Charities” on November 28, 2024, from 1:00 PM EST to 4:30 PM EST. The cost is $295, but there is an early-bird special if you sign up…
The Canadian Jewish News (CJN) published an article today by reporters Ellin Besner and Jonathan Rothman, “Read about why JNF Canada lost charitable status after a decade of problems“. We received last week from CRA a copy of the Notice…
[Update August 23, 2024 – now CRA has released further explanatory notes including Explanatory Notes to Legislative Proposals and further Explanatory Notes to the Legislative Proposals Relating to the Income Tax Act and Regulations – August 2024 and I have…
In a recent Tax Court of Canada decision, Bacchus v. The King, the Tax Court of Canada has rejected a taxpayers’ donation tax credit claims relating to their donations as part of the GLGI tax shelter program. Here is the text…
Here is a new course that Blumbergs will be delivering on Sponsorship vs Donations for Canadian businesses and registered charities. There is an early bird special for a limited time available below. Sponsorship vs Donations for Canadian businesses and…
We have some upcoming online programs that you might find helpful. Receipting for Canadian Registered Charities 2024 (July 9, 2024 at 1:00PM – 4:30PM EST)(Online) Top 20 Charity Law Issues for Canadian Registered Charities (August 14, 2024 at 1:00PM…
Here is an updated Canadian Charity Legal Checklist by Mark Blumberg – May 2024. It is a checklist for Canadian registered charities to assist them with managing compliance issues. We use it as part of our informal risk reviews for registered charities.…
Here is a description of the presentation: Charity Receipting in the Digital Age Thursday, April 25 at 1:00 pm EST For charities and nonprofits, ensuring correct receipting processes at your organization can be an overwhelming, yet necessary undertaking. With…
CRA recently put out a letter dealing with Canadian taxpayers claiming Canadian charity gifts and the five-year carry forward. For “most” people, when they donate to a Canadian registered charity, they claim the donation on their tax return the…
We recently reviewed the T3010 Registered Charity Information Return database for 2022 as part of the Sean Blumberg Transparency Project to create our Blumbergs Canadian Charity Sector Snapshot 2022. The database covers about 84,173 of the approximately 86,000 registered charities…